TMI BlogAddition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax...Addition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the assessee. Hence the liability to pay service tax into the Treasury will arise only upon the assessee receiving the funds and not otherwise - no additions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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